Search - consideration

All possible benefits, both direct and indirect, accruing to members must be taken into consideration in determining the tax status of a membership. ... These are not insignificant discounts when compared to the consideration for membership in XXXXX. ...

Pursuant to subsection 165(1), every recipient of these taxable supplies is required to pay the GST/HST in respect of these supplies calculated at the rate of 6% on the value of the consideration for these supplies. ... Explanation Subsections 165(1) and (2) require that every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 6% or 14% for supplies made in a participating province (i.e., New Brunswick, Nova Scotia and Newfoundland and Labrador) on the value of the consideration for the supply. ...

Qualifying funding Subsection 259(1) defines "qualifying funding" of the operator of a facility for all or part of a fiscal year of the operator to mean a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property or services that are made available or rendered at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. ...

The definition of "recipient" also provides that the person liable to pay the consideration for the supply, either by agreement or otherwise, is the recipient of the supply (reference: paragraphs (a) and (b) of the definition). Thus it is the person liable to pay the consideration for the supply who meets the condition of being the recipient of the supply and therefore, entitled to claim an ITC for tax payable on that supply (subject to the other conditions for claiming ITCs). ...

Further, the reimbursement by NRNRC to CDR of the amount CDR expended on NRNRC's behalf would not be consideration in respect of a taxable supply and consequently would bear no GST consequences, based on the assumption that an agency relationship exists between NRNRC and CDR. ... We have no difficulty in recognizing CDR as the recipient of the services supplied by CMR, based on the assumption that CDR contracts with CMR for the services and is liable to pay the consideration for same. ...

However, consideration would be nil. There would be a deemed supply of the interest from XXXXX to XXXXX However, as a band-empowered entity, XXXXX would be relieved of the GST as the supply relates to real property on a reserve. ... The consideration is the fee received by XXXXX plus the share of the profits received by XXXXX[.] ...

To determine whether a particular supply of food or beverages is being sold under a contract for, or in conjunction with, catering services, the following four criteria are examined: 1. the food or beverages are processed or arranged to the customer's specifications after the order for the food is placed and the food or beverages supplied to the recipient can be consumed either immediately or after the food is warmed up; 2. the food or beverages are delivered to or on behalf of the customer; 3. the food or beverages are supplied with some or all of the necessary amenities for either serving or consuming the food or beverages; 4. the consideration paid by the customer is based on a per person charge or a per serving charge. ... The food is delivered in a disposable container, which is not considered to be an amenity as described above, even if the food may be consumed directly out of it. 4) The consideration is based on a per serving charge or a per person charge The essential quality of this criteria is that the charge is based on the number of servings of food or beverage which is to be supplied. ...

Draft policy statement P-077 "Single and Multiple Supplies" and policy statements P-160: "Meaning of the Phrase Where a Particular Property or Service is Supplied Together with any other Property or Service" and P-159: "Meaning of the Phrase 'Reasonably Regarded as Incidental'" set out factors relevant to the consideration of whether one supply is incidental to another. ... In the event that a printed book and another item are considered to be two supplies, rather than a single supply of a new item, and neither supply is considered to be incidental to the other, then it will be necessary to allocate the consideration between the part attributable to the book and the part attributable to the other item. ...

., XXXXX mark-up), which XXXXX identified as an administration fee, represents the consideration for the supply of a service from XXXXX to its customer. ... Schedule IX, Part VIII, section 1 to the Act reads as follows: "For the purposes of this Part, the billing location for a telecommunication service supplied to a recipient is in a province if, (a) where the consideration paid or payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to telecommunications facilities that are used or are available for use by the recipient to obtain telecommunications services, all those telecommunications facilities are ordinarily located in the province; and (b) in any other case, the telecommunications facility used to initiate the service is located in the province. ...

In order for discounts to be considered insignificant in relation to the membership fee, the discounts in total must be less than 30% of the value of the consideration for the membership. ... Again, the cumulative value of all such discounts must be considered in relation to the value of the consideration for the membership. ...